Tariff Amendments – Schedules No. 3, 4, 5 & 6 On 21 October a range of tariff amendments was published. Due to the sheer volume of information, we have attempted to provide you with an extract, but should you require more detailed information, please contact us. According to the South African Revenue Service (Sars), the effect of these amendments is that certain notes have been deleted and amended and the wording of the following rebate items and tariff items have been amended to reflect the name changes of various Government departments, national organisations, associations and Institutions. The tariff amendments: (i) Note 8 to the General Notes of Schedule No. 3 are deleted; (ii) Rebate Item 403.01/00.00/01.00; (iii) Rebate Item 405.04/00.00/01.00; (iv) Rebate Item 405.04/00.00/02.00; (v) Rebate Item 405.09/00.00/01.00; (vi) Rebate Item 406.00/Notes 2, 3 and 5; (vii) Rebate Item 406.02/00.00/01.00; (viii) Rebate Item 406.03/00.00/01.00; (ix) Rebate Item 406.05/00.00/01.00; (x) Rebate Item 406.07/00.00/01.00; (xi) Rebate Item 409.00 Note 2; (xii) Rebate Item 460.01/03.02/01.04; (xiii) Rebate Item 460.01/03.03/01.04; (xiv) Rebate Item 460.01/03.04/01.04; (xv) Rebate Item 460.01/04.00/01.02; (xvi) Rebate Item 460.01/04.09/01.04; (xvii) Rebate Item 460.02/00.00/01.00; (xviii) Rebate Item 460.02/1001.90/01.06; (xix) Rebate Item 460.02/12.05/01.04; (xx) Rebate Item 460.02/12.06/01.04; (xxi) Rebate Item 460.04/16.04/01.00; (xxii) Rebate Item 460.07/4011.10/01.06; (xxiii) Rebate Item 460.07/4011.61/01.06; (xxiv) Rebate Item 460.15/7306.30/01.06; (xxv) Rebate Item 460.23/00.00/01.00; (xxvi) Rebate Item 460.25; (xxvii) Rebate Item 490.13/00.00/01.00; (xxviii) Schedule No.5 – Note 5; (xxix) Rebate Item 540.01/195.10/03.00; (xxx) Rebate Item 540.01/195.20/02.00; (xxxi) Schedule 6 Part 2: General Note 11 (d); (xxxii) Schedule No. 6 Part 3/Note (f)(ii)(cc):; (xxxiii) Rebate Item 623.01/000.00/02.00; (xxxiv) Rebate Item 623.03/000.00/01.02; (xxxv) Rebate Item 630.10/000.00/03.00; and (xxxvi) Rebate Item 670.01/000.00/01.00. Rebate Provision for Yachts In a Government Gazette dated 21 October, a notice appeared in respect of the proposed creation of a Rebate Item (Provision) for the manufacture of yachts. The application was lodged by Itac who reasoned that the construction of the yachts took longer than the currently prescribed one-year period in terms of Rebate Item 470.03. Comment due by 18 November 2011. Rebate Provision for Artificial Turf In a Government Gazette dated 21 October a notice appeared in respect of the proposed creation of a Rebate Item (Provision) for the manufacture of artificial turf. The application was lodged by Belgotex Floorcoverings (Pty) Ltd who reasoned that the application was to increase the competitiveness of the local industry. Comment due by 18 November 2011.
